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All Journal Jurnal Kajian Akuntansi dan Auditing SENMEA
Firda Novi Antika
Universitas Muria Kudus
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus Nita Andriyani Budiman; Firda Novi Antika; Sri Mulyani
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.243 KB) | DOI: 10.37301/jkaa.v16i1.32

Abstract

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance. Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance
KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN KUDUS SELAMA PANDEMI COVID–19 Firda Novi Antika; Nita Andriyani Budiman; Sri Mulyani
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Taxes are the national backbone. The financial condition of MSMEs during the Covid–19 pandemic has decreased. May 2020, tax revenue has decreased by 10,82%. Compilance to pay taxes is even more crucial in the midst of the large funding needs from the goverment. The study aims to analyze the compilance of MSME taxpayers in Kudus Regency during the Covid – 19 pandemic. The goverment needs to pay special attention to this sector because the contribution of MSMEs to the national economy is quite large. The sampling technique used purposive sampling with 51 respondents. Analysis techniques by using multiple regression techniques. The results of the research prove that the service quality of tax officers and tax socialization has a positive effect partially on taxpayer compilance, while tax sanctions, tax compilance costs, and financial conditions partially do not affect taxpayaer compliance.
Co-Authors Budiman, Nita Andriyani